U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-1 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2015-03

Part 1 Fiscal 2014

I USSGL Chart of Accounts:

I None

COA

II USSGL Accounts and Definitions:

II Revised for technical changes Bulletin No. 2015-03 2014-12 DEF 9

III USSGL Account Transactions:

III Revised for technical changes Bulletin No. 2015-03 2014-12 TC 9

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised for technical changes Bulletin No. 2015-03 2014-12 ADR 9

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL 

IV 579500 Revised Reporting Type Code attribute domain values from "F/U" to "E/U" Bulletin No. 2015-03 2014-12 ATT TBL 9

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None SF 133

Line

V 1011 Added a row with Debit Credit Indicator of "D" and Financing Account Code attribute 

domain value "G" for USSGL account 419000

Bulletin No. 2015-03 2014-12 SF 133 44

V 1811 Added a row with Debit Credit Indicator of "D" and Financing Account Code attribute 

domain value "G" for USSGL account 417000

Bulletin No. 2015-03 2014-12 SF 133 44
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-2 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

V None SF 133

V USSGL Crosswalks to Standard External Reports:

Schedule P: Program and Financing (P&F): 

Column

V None P&F

Line

V 1011 Added a row with Debit Credit Indicator of "D" and Financing Account Code attribute 

domain value "G" for USSGL account 419000

Bulletin No. 2015-03 2014-12 P&F 44

V 1811 Added a row with Debit Credit Indicator of "D" and Financing Account Code attribute 

domain value "G" for USSGL account 417000

Bulletin No. 2015-03 2014-12 P&F 44

Footnote

V None P&F

FMS 2108: Yearend Closing Statement:

V 4136000 Added USSGL account 4136000 to Column 2 Bulletin No. 2015-03 2014-12 2108 56

V None 2108

V None 2108

V 413600 Revised Prior Year Adjustment Code attribute domain value from "B/X" to "B/P/X" for 

USSGL account 413600 in Column 5

Bulletin No. 2015-03 2014-12 2108 56

V 4382000 Revised Borrowing Authority From the Treasury, Borrowing Authority From the Public 

and Contract Authority attribute domain values from "N" to "D/I/M/N" for USSGL 

account 438200 in Column 11

Bulletin No. 2015-03 2014-12 2108 56

V 4383000 Revised Borrowing Authority From the Treasury, Borrowing Authority From the Public 

and Contract Authority attribute domain values from "N" to "D/I/M/N" for USSGL 

account 438300 in Column 11

Bulletin No. 2015-03 2014-12 2108 56

V 4384000 Revised Borrowing Authority From the Treasury, Borrowing Authority From the Public 

and Contract Authority attribute domain values from "N" to "D/I/M/N" for USSGL 

account 438400 in Column 11

Bulletin No. 2015-03 2014-12 2108 56

Column 2: Preclosing Unexpended Balance

Column 3: Borrowing and Contract Authority: New Authority and Rescissions

Column 4: Appropriations to liquidate Contract and Borrowing Authority

Column 5: Borrowing and Contract Authority Adjustments

Column 11: Unobligated Balances
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-3 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4398000 Revised Borrowing Authority From the Treasury, Borrowing Authority From the Public 

and Contract Authority attribute domain values from "N" to "D/I/M/N" for USSGL 

account 439800 in Column 11

Bulletin No. 2015-03 2014-12 2108 56

V None 2108

Balance Sheet:

Line

V Revised for technical changes Bulletin No. 2015-03 2014-12 BS 9

Footnote

V None BS

Statement of Net Cost:

Line

V None SNC

Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Budgetary Resources:

Column

V None SBR

Line

V None SBR

Footnote

V None SBR

Statement of Custodial Activity: 

Line

V None SCA

Footnotes and Additional Information
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-4 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

V None SCA

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

Line

VI None RSNC

Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

Line

VI None RSCNP

Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2014 Reporting

VII Validations

Validation Number

VII 60E Added pass exception for TAS 014X5896000 and TAS 020 20132014 5445000 Bulletin No. 2015-03 2014-12 VAL

VII Edits

Edit Number

VII 2 Added lines 1235 and 1621 to the left side of the edit Bulletin No. 2015-03 2014-12 EDIT

VII 21 Added USSGL 412300 with Authority Type Code "B" to the 438400 closing group Bulletin No. 2015-03 2014-12 EDIT
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-5 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2015-03

Part 2 Fiscal 2015

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II Revised for technical changes Bulletin No. 2015-03 2015-01 DEF 9

III USSGL Account Transactions:

III Revised for technical changes Bulletin No. 2015-03 2015-01 TC 9

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised for technical changes Bulletin No. 2015-03 2015-01 ADR 9

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV

USSGL

IV 579500 Revised Reporting Type Code attribute domain values from "F/U" to "E/U" Bulletin No. 2015-03 2015-01 ATT TBL 9

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None SF 133

Line

V 1020 Added a row with BEA Category Indicator attribute domain value "M" and GTAS Fund 

Type Code attribute domain value "ET" for USSGL account 415800

Bulletin No. 2015-03 2015-01 SF 133 54

Footnote

V None SF 133
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-6 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V USSGL Crosswalks to Standard External Reports:

Schedule P: Program and Financing (P&F): 

Column

V None SF 133

Line

V 1020 Added a row with BEA Category Indicator attribute domain value "M" and GTAS Fund 

Type Code attribute domain value "ET" for USSGL account 415800

Bulletin No. 2015-03 2015-01 P&F 54

Footnote

V None SF 133

FMS 2108: Yearend Closing Statement:

V None 2108

Balance Sheet:

V Line

V 32 Added USSGL account 579500 Bulletin No. 2015-03 2015-01 BS 9

V Footnote

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

None SCNP

V Footnote

None SCNP

Statement of Budgetary Resources:

V Column

V None SBR

V Line
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-7 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1020 Revised GTAS Fund Type Code from “EP/ER” to “EP/ER/ET” for USSGL account 

415800

Bulletin No. 2015-03 2015-01 SBR 54

V Footnote

V None SBR

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Line

VI 9.1 Added USSGL account 579500 Bulletin No. 2015-03 2015-01 RBS 9

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line

VI 8.6 Added USSGL account 579000 Bulletin No. 2015-03 2015-01 RSCNP 55

VI Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2015 Reporting

VII Validations

Validation Number

VII None Bulletin No. 2015-03 2015-01 VAL
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-8 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Edits

Edit Number

VII 2 Added lines 1235 and 1621 to the left side of the edit Bulletin No. 2015-03 2015-01 EDIT

VII 21 Added USSGL 412300 with Authority Type Code "B" to the 438400 closing group Bulletin No. 2015-03 2015-01 EDIT

BULLETIN 2015-03

Part 3 FACTS II for Fiscal 2014

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

FACTS II Attribute Definition Report:

IV None ADR

IV USSGL FACTS II Attribute Table:

Attribute

IV None ATT TBL

Account

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources and Program and Financing (P&F) Schedule: 

Column

V None SF 133/P&F
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Bulletin No. 2015-03 DRAFT-9 IRC Handout December 2, 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Line

V None SF 133/P&F

Footnote

V None SF 133/P&F

V FMS 2108: Yearend Closing Statement:

V None 2108

Statement of Budgetary Resources:

Column

V None SBR

Line

V None SBR

Footnote

V None SBR
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

DRAFT

Bulletin No. 2015-03 DRAFT-10 IRC Handout 12/2/2014

ADDITIONAL INFORMATION:

1 USSGL account 435000 only required Begin End Indicator attribute domain value "B" for FY 2014 reporting.

2 USSGL account 438200 only required Prior Year Adjustment Code attribute domain value of "B" for FY 2014 reporting.

3 Effective FY 2015 reporting, the following USSGL accounts must have the Federal Non-Federal Code, Trading Partner Agency Identifier and Trading Partner Main Account Code 

attributes: 4126, 4127, 4128, 4129,4171 and 4172.

4 USSGL accounts 599300 and 599400 do not have a Budgetary Impact Indicator. This was confirmed through research of current guidance, and responses from a majority of the 8 agencies 

who used this USSGL account and attribute combination in GATS (December-February Reporting). Therefore, the domain value was changed from "D/E" to "E," and removed from line 

7.12 of the Reclassified Statement of Changes in Net Position.

5 Revised definition to "The amount recorded by the Department of Labor for unfunded FECA contributions due from employers. Until the paying agency records the actual budgetary 

obligation, the associated FECA liability and receivable are considered unfunded. This account does not close at yearend."

6 Revised definition to "The amount of unfunded FECA accrued revenue recorded by the Department of Labor due from employers."

7 This change is required to correctly crosswalk Department of Labor specific USSGL accounts for non-federal activity (Example - Board of Governors of the Federal Reserve).

8 The General Fund has a need for an account similar to USSGL Account 577600 “Nonbudgetary Financing Sources Transferred Out,” but with a Domain Value of “Blank” for the Federal 

Non-Federal Code attribute. They need this account to properly account for transfers between agencies without causing elimination issues. The General Fund is not a direct trading partner 

in these transactions and only uses the transfer account as a means to track the change.

9 This change is required to correct an error.

10 This change is required to correctly present Derivatives Assets and Liabilities in accordance with TFM 2-4700.

11 To incorporate previously presented A-11 and GTAS ad hoc changes into FACTS II compliant crosswalks for agency reporting. 

12 The Statement of Budgetary Resources has undergone major changes in recent years making this footnote invalid. While line 21 of the Statement of Changes in Net Position reflects the 

total amount of appropriations received before any transfers (line 22) or other adjustments (line 23), there is no line reflecting that sole amount on the Statement of Budgetary Resources.

13 This change is required due to sequestration. USSGL account 438400 will remain open in the 4th quarter end of the fiscal year reporting. Therefore, it has to be added to the FY14 2108: 

Year End Closing Statement.

14 This change is required for agencies who report revenue from services provided that is not attributable to programs (Reference: OMB Circular A-136, Section 11.4.4.8).
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

DRAFT

Bulletin No. 2015-03 DRAFT-11 IRC Handout 12/2/2014

ADDITIONAL INFORMATION:

15 To incorporate previous changes presented at the IRC to the FY14 FACTS II FMS 2108. This changes were included on the GTAS Yearend 2108 crosswalk for FY14, but were left out of 

the FACTS II FMS 2108.

16 Changes to add consistency and provide more clarification to the FACTS II FMS 2108 users.

17 USSGL account 463500 "Funds Not Available – Adjustments to the Exchange Stabilization Fund" was created for the Exchange Stabilization Fund and is for Department of Treasury Use 

Only. This account replaces the 463000 for ESF as it does not close where 463000 does close.

18 Correction to include Transaction Codes that were not included in FY 2014 TFM.

19 Change made to properly label the budgetary and proprietary posting logic for the Transaction Code.

20 Updated to include USSGL account 591900 as part of this closing Transaction Code.

21 Revised Comment to include language clarifying use of Transaction Code for sequestered funding.

22 Revised Definition to clarify the use of the USSGL account by only the Department of Transportation and any agency receiving allocation transfers from the Department of Transportation.

23 Revised Definition to correct typographical error in the Definition.

24 Revised Definition to clarify the use of the USSGL account while awaiting for reduced funding to be returned to the General Fund.

25 Revised Definition to clarify the use of the USSGL account during and immediately following a continuing resolution.

26 This change is required to align with the GTAS system.

27 Change is needed to improve Intragovernmental Reporting for Deposit Funds.

28 Change based on OMB guidance/approval. 

29 Edit/Validation applicable for FY 2014 only.

30 This GTAS Fund Type Code attribute domain value is need to capture Principle Outstanding, Governmentwide Cash and Gold - Department of Treasury.

31 This change was due to a change to Appendix 1 of the TFM 2-4700.
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

DRAFT

Bulletin No. 2015-03 DRAFT-12 IRC Handout 12/2/2014

ADDITIONAL INFORMATION:

32 This change was due to a change to Appendix 7 of the TFM 2-4700.

33 This change is due to a request by Treasury to crosswalk the USSGL's to the Reclassified Balance Sheet and Balance Sheet. 

34 USSGL account 729200 "Other Losses from Impairment of Assets" was created to allow Agencies to follow guidance prescribed by FASAB SFFAS

No. 44 "Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use".

35 Updated to include USSGL account 417200 as part of this closing Transaction Code.

36 Updated Transaction Code definition and reference section to reflect guidance prescribed by FASAB SFFAS No. 44 "Accounting for Impairment of General

Property, Plant, and Equipment Remaining in Use" and to include new USSGL 729200 "Other Losses from Impairment of Assets".

37 Updated Transaction Code to include new USSGL 729200 "Other Losses from Impairment of Assets".

38 Changes to bring GTAS 2108 crosswalk in alignment with FACTS II 2108 crosswalk. 

39 When the combined SF 133 and Budget P&F schedule crosswalk was split in GTAS, this section should not have been incorporated into the SF 133 crosswalk.

40 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

41 Corrected Spelling Error.

42 Changes proposed and approved by the 2108 subcommittee.

43 Per OMB, USDA has a repayable advance to the Agricultural Disaster Relief Fund. An adjustment was recorded in 2013 due to a temporary reduction to sequestration. This resulted in a 

year end closing entry of USSGL account 412400 into 438400. The crosswalk is being modified to accommodate this closing in an expired TAS with Authority Type Code “P” and GTAS 

Fund Type Code “EG” to USSGL account 438400.

44 A Financing Account had a nonexpenditure transfer and is in need of reporting USSGL accounts 417000 and 419000. The “G” Financing Account Code attribute domain value is being 

added for these USSGL accounts in order for the agency to submit them on their bulk file, pass Edit Check 2, and crosswalk to the lines on the SF 133 and P&F. For now this change will 

only be effective for fiscal year 2014.

45 Per OMB, Department of Interior has a special fund TAFS 14X5035 with contract authority and has a need for revisions to the crosswalks to accommodate an account specific reduction 

which is indirectly related to sequestration.

46 Change needed to eliminate invalid USSGL account/attribute domain value combination on the line.
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

DRAFT

Bulletin No. 2015-03 DRAFT-13 IRC Handout 12/2/2014

ADDITIONAL INFORMATION:

47 There are budgetary accounts that close into USSGL account 438400 which do not require the Reduction Type Code attribute. However, USSGL account 438400 does require the 

Reduction Type Code attribute. The domain value of “XXX” is being added to USSGL account 438400 to accommodate for these types of closings. 

48 Change required because OMB deemed TAS' exception to established validation.

49 Revised domain values for Department of Agriculture. Department of Agriculture is the only department that can report the next fiscal year credit cohort.

50 Updated comments to remove references to TC D104 which was merged with TC D108 in TFM 11-01-2011.

51 Updated comments to remove references to TC A418 which was merged with TC A135 in TFM 13-01-2013.

52 Updated to add fund families to the Fed/Non-Fed exception list, excluding those Treasury Account Symbols that were expired as of FY14.

53 TAS consists of balances from previous fiscal years and thus needs to be allowed to report beginning balances.

54 Per OMB, TAFS 75X8005 is a mandatory trust fund that has a need to use USSGL account 415800 for a prior period adjustment.

55 Per request of Main Treasury to add the Budgetary Impact Indicator attribute domain value "E" to allow agencies to crosswalk the nonbudgetary activity.

56 Yearend reporting window changes.